Sales Tax system will be changed in 2019 and in 2023.

Hello everyone,
From October 1st 2019, Sales tax rate will be changed from 8% to 10%.

 

Everyone knows about it, but, I don’t think many people know well about ANOTHR big change.

↓  ↓  ↓

 

 

Yes, 2023 is not so coming soon but unfortunately it’s already decided.

 

Before let you know detail about the figure (above), I’ll explain about the basic system of Japanese Sales Tax, which can be described as follows;

 

 

In fact, to claim “Paid Sales Tax”, you must keep receipts and invoices at least for 5 years.

 

 

It doesn’t seem very complicated rule.
But, don’t forget about FIRST change that will occured from October 1st 2019.

↓  ↓  ↓

 

 

 

So, all companies ( includes sole proprietor and freelance) that sell foods and the like, will have to issue NEW TYPE of receipts and invoices as I mentioned above.

 

And then, the SECOND change is this (as follows;

↓  ↓  ↓

 

 

I think that SECOND one is really hard to small business owners.

 

Suppose that a company owner buy some items and ask receipts to venders.

 

<e.g.>

 

In that case, Mr. A will be at advantage.

 

 

But for Mr. B, what do you think ?

 

In fact, when Mr. B don’t submit the tax filing of Sales Tax, he can’t get Registration Number.

 

( in most cases, if 2 years ago’s sales amount is less than 10,000,000yen, he doesn’t need to submit Sales Tax Filing. Of course, he CAN do in some cases.)

 

 

It’s too hard to small business actually, so there’s an transitional rule 2023~ 2029.

 

1)  from Oct. 1st 2023 to Sep. 30th 2026
… 80% of sales tax can be claimed as “Paid” one, without any Registration Number

 

2)  from Oct. 1st 2026 to Sep. 30th 2029
… 50% of sales tax can be claimed as “Paid” one, without any Registration Number

 

 

It’s very complicated so that I can’t believe why Goverment decided these new rules.

 

Actually, I can’t explain all about them… but don’t worry, you can find a lot of information, at many Website.

 

Have a nice day   🙂

 


2019年8月17日 9:43 PM | カテゴリー: English

The detail of salary system in Japan

Hello everyone,
it’s very chilly outside and please take care of yourself. 🙂

 

And, from February to 15th.March, it’s the tax filing season
and all accountants (of course inculding me) and Tax Office’s staffs
are very, very busy.

 

So, I’m afraid I’m not available for accepting new clients until
the end of this season, but I know many non-Japanese people
would like to know how much tax must be or must not be paid.

 

If you’re an president or an employee, you’ll receive your salary
and I believe your employer calculate your tax properly.

 

Even so, you’d like to know the detail about it ?

 

Well, I try to explain, not about everything but the most
important points.

 

First of all, please take a look at this figure;
↓  ↓  ↓

 

It seems quite simple but there’re so many rules for it
that many people say it’s complicated, even Japanese.

 

Today, I’ll tell you the important 6 rules.(below)

 

:::::::::::::::::::::::::::::::

 

Rule 1. the salary of president and board members

 

You can’t change the amount of your salary except during the first 3 months if you’re a president or a board member of company.

 

In Japan, companys can decide their fiscal year end whenever they like.
If the end is March, the term should be like this;

 

 

Rule 2. Bonus pay for of president and board members

Only when this application form has been submitted to Tax Office, they can receive bonus pay.

 

You must submit it before the bonus would be paid.
The deadline is very strict and complicated and please ask your
accountant in detail …

 

 

Rule 3. health insurance and pension

 

First of all, your company should take the procedures about Japanese social insurance. (But it’s not needed for sole proprietor)

 

If it’s done, you’ll see health insurance/pension is withdrawn.
And the rate is decided not by TaxOffice but by Japan Pension Service and by Health Insurance Association.

 

The rate is this;

 

Can you see the notice, “For resident in Hyogo ” ?
Yes, the rate is different from each area in Japan.

 

My Office is in Hyogo and I must use the “Hyogo” ‘s rate.
If your company is in Osaka, please choose the rate Osaka one.
( of course your employer do it )

 

Then, employer must pay this health insurance/pension every month.
Half of the amount of payment is consist of withdrawing from employees, and another half is the amount company must owe.

 

And don’t forget please, the rate is changed every year, mostly on Aprils and company must make the documents and submit it to Japan Pension Service every year.

 

 

Rule 4. employment insurance

 

If someone works over 20 hours a week regularly, it should be withdrawn.
( except he/she is a president and a board menber)

 

The rate is sometimes changed on April.

 

And employer pay this “employment insurance” once a year, at the same time, pay “labor insurance”. ( on June ~ July )

 

Labor insurance is not allowed to being withdrawn form salary and it’s used for business-related injury.

 

Employment insurance is supposed to withdrawn from salary and it’s used for dismissal (being fired).

 

Prefectural Labour Bureau treats these two insurance and they send the document to company like this;


 

 


Rule 5. Income tax

 

Recently many people have more than 2 jobs.
If you works at two companies, one of them would be your “main” company.

 

When you see two payment letter, the amount of income tax written in your main company’s one must be smaller than the other.

 

But… who knows which is your “main” company ?

 

Actually, you told the employer by submitting this form.

 

You must submit it only to your “main” company when you have 2 or 3 jobs.
And that’s why your employer knows “our company is his/her main job!”.

 

What if you don’t hand it to them ?
Maybe your income tax rate would be higher.

 

And one more thing, don’t submit it two companies “at the same time”.

 

But It’s OK you hand it to B company after leaving A company which you handed it before.(because it’s not “the same time”)

 

 

Rule 6. City tax (Local inhabitant tax)

 

Income tax, health insurance/pension and employment insurance are calculated based on “present” income.

 

But, City tax is not. It’s calculated last year’s income.

 

Yes, it’s a little late.
Mostly your company receive the payment letter of your city tax and withdraw it from June because they can’t receive it until May.

 

What if you would already left the job?

 

Don’t worry about it, City hall will send it to you directly.

 

 

:::::::::::::::::

 

Well, I’m sorry for writing such long sentenses.

In fact, there’re more detail about it but I’m sure what I mentioned above are the almost.

 

Have a nice day,

 

Reiko Nagaoka. 


2019年2月11日 5:43 PM | カテゴリー: English

How to pay Withholding Income Tax using Online Banking

Hello everyone, how’s going ?

 

Today, I’d like to talk about “Withholding Income Tax “,
which is called “Gensen-Shotokuzei” (源泉所得税,or 源泉税)
in Japanese.

 

When you hire someone and pay salary,
you need to withdraw income tax in many cases.

 

After withdrawing their income tax, employer need to pay it.

 

Each employer must culculate the amount of
withholding employee’s income tax, and
must make payment letter by himself/herself.

 

Yes, accountant, like me, culculate and make the payment for clients.
Have you seen such a letter ?  (It’s a sample.)
↓  ↓  ↓

 

You have to take it to the bank, post office,
or Taxoffice and pay the “withholding income tax”.
But,There’s one problem…

 

What would you do if you didn’t have enough time to visit bank?

 

Don’t worry about it, you can pay by online banking !

http://www.e-tax.nta.go.jp/index.html
https://clientweb.e-tax.nta.go.jp/UF_WEB/WP000/FCSE00001/SE00S010SCR.do

 

It maybe seem to be difficult for you,
but I recommend it because it’s very useful way

 

It contains  4 steps.

↓  ↓  ↓

Step1; Enter E-tax system

Step2; Input informations you have (amount of withholding tax.)

Step3; Submit them on-line.

Step4; Access Online banking WebSite which you usually use.

 

 

I have an instruction for “Step 4” (as follows).
I hope it’ll be helpful for you…

↓  ↓  ↓

How to pay Withholding Income Tax using Online Banking 2018

 

 

And don’t forget the deadline, for small companies
which hire less than 10 persons, it’s 10th. July and 20th. January.
( for others, next month 10days is deadline.)

 

 

Have a nice day 🙂

 

Reiko


2018年7月5日 2:10 PM | カテゴリー: English

Japanese sales tax (No.1, tax liability)

When you decide to open your own business in Japan,
you must pay attention to sales tax, as well as to income tax.

 

There’re many rules to filing sales tax which is very complicated,
and I recommend you ask accountant, like me.
( In Japan, they’re  called “税理士(Zeirishi)” or “会計士(Kaikeishi)”)

 

Even you can ask someone, it’s better for you to know the basic rules.
Today, I explain one of them, that is ;

 

When the liability of sales tax will occur ?

 

Actually, the answer is depend on whether your business is
self-employed type or company.

 

First, I mention the case “self-employed type“, for example,

↓    ↓    ↓

You start your own business as “self-employed type”, in June.

 

In the first year, the amount of sales is JPY7,000,000
and next year’s, JPY12,000,000.

In 3rd and 4th year, it’s about JPY20,000,000.

 

When the amount of sales become over JPY10,000,000,
you’re supposed to filing sales tax 2 years later.

And in that case you have to pay the 4th year’s sales tax
by the end of March , in 5th year.

 

Next, I mention the case “company“, for example,

↓    ↓    ↓

You established a company in June, and you decide
the fiscal year end is September.

 

In the first year, the amount of sales is JPY4,000,000
and next year’s, JPY12,000,000.

 

In 3rd and 4th year, it’s about JPY20,000,000.

 

 

 

In the case of company, different from individual,
if the first fiscal year contains less than 12 months,
you have to culculate the monthly amount of sales.
( in that case, 4,000,000yen ÷ 4 months = 1,000,000yen)

 

When the result of “monthly sales” ×12  is over 10,000,000yen,
you’re supposed to filing sales tax 2 years after that year.

 

And in that case you have to pay the 3rd year’s sales tax
by the end of November , in 4th year.

 

If you’re going to establish a company and you’ll get sales 
about 834,000yen ~ 840,000yen per month …
it’s better that the first fiscal year contains 12 months.

 

::::::::::::::::::::::

Does it make sense to you ?

Actually, what I mentioned above is just one of general rules.
In some cases, you’ll have to pay sales tax from the first fiscal
year or second.

 

On the other hand, you could claim back sales tax if your business
is exporting or if you spend a lot of money than the amont of sales.

 

But in that case, there’re many things you have to notice.
I’ll tell you next time. :)

 

Thank you, have a nice day !


2018年5月3日 2:57 PM | カテゴリー: English

相談料のPayPal 決済に対応可能となりました。

本年度より、当事務所はPayPal での決済に対応可能となりました。

PayPal での料金支払いをご利用頂けるのは、下記のお客様です。
↓  ↓  ↓

・当事務所への報酬は年に1度の決算料のみという顧問先 様
・単発の有料相談をご利用の方
・1つの事案についてメールのみの単発有料相談をご利用の方
・海外居住のためドル建て決済をご希望の方

 

宜しくお願いします。

 

You can pay the consultation fee to us by PAYPAL.

 

The case of single-time contract,consutation fee is at least JPY 6,000 per consultation.

 

On the other hand, if I need to continue to give you some advice,
you’re supposed to pay at least JPY 10,000 per month.

 

If you’d like to know more about,please look at this page;
↓  ↓  ↓

http://reiko-n.jp/english.html

2018年1月8日 9:33 AM | カテゴリー: English, 確定申告

アンケートに答える感じで完成する扶養控除申告書

皆さんこんにちは。すっかり暑くなりましたね…。
($・・)/~~~

 

こないだからお送りしている 「業績アップのコツ」 シリーズの続きは
また改めて、業種別にしっかりご紹介していきます!

今日は別の話題。扶養控除申告書についてお話します。

 

この書類、従業員の年末調整計算にとても大事な書類であるにもかかわらず、
とりあえず書いてと従業員に渡されているかわいそうな書類であります…。
(*_*;

 

だって、この書類って扶養控除申告書っていうタイトルだけど、
その性質としては 「税金計算のための個人情報確認書」 ですよ?
税理士としては、1人1人にちゃんと書いてほしいものです。

 

でも、書かれている言葉が難しくて取っつきにくいですよね…。

 

そのため、当事務所では、簡単記入できるクリアファイルや
Webでダウンロードできる分かりやすい書き方説明などを

顧問先専用ページで紹介しているのですが、今日は思い切って
そうしたツールの一部である 「アンケート方式扶養控除申告書」をご紹介します。

↓  ↓
アンケート方式扶養控除申告書(H29)(←クリックすると開きます)

 

ただのExcelファイルです。気軽に使えます!
デスクトップに保存してから使ってくださいね。

開くとこんなシートが出てきます。


ここは従業員さんに書いてもらうというより、
会社の方で入力しておいても良いかもしれませんね。

 

一番従業員さんに書いてもらいたい(答えてもらいたい)のはこっち。

 


 

分かりやすい普通の言葉で質問しているので、安心して下さい!
これなら従業員の情報を正確に書類に落とし込めて、正しく税金計算できます。
(^^♪

 

 

そうそう、子供や親を扶養している人や、シングルマザー、
シングルファーザーなどは このシートも必須です。


 

入力が完了した後に 「扶養控除申告書」という最後のシートを開けば
こんな感じになっています。

 

これをその場で印刷するも良し、このExcelファイルごと
メール添付か何かで従業員さんに渡しておいてメールで回収するも良し…。

 

Excelマクロとかは入っていないので、抵抗なく入力できるはずです。

ただ、スマホでこのExcelファイルをダウンロードした人の場合、
最後のこの扶養控除申告書シートにうまく入力結果が反映されないことが
あるようですが、その場合は入力したExcelファイルそのものを勤務先に
メール等で送れば良いかと存じます。<(_ _)>

 

あと、昨今増えつつある、外国人従業員の方々の為にも
英語版を作成しています。(少々ぎこちない英語ですがご容赦を。)

全ての質問項目が英語になっていますが、印字されるのは
日本語の扶養控除申告書そのものです。

 

以下、そのファイルと説明書きです。お役に立てれば嬉しいです。(^^)/

 

********************

 

Dear everyone,
I’m Reiko Nagaoka, Japanese tax accountant.

 

Have you seen this document?
If you’re a resident in Japan, maybe you have received it.

This is very important document that company will hand to you.
( Because the company need it to culculate your income tax.)

 

 

But …  I guess it’s difficult for you.
So, I made it.
↓  ↓  ↓
Declaration form about dependent (2017ver.)  (←Click here )

 

First, you need to save this file on your PC.

 

When you open this file, you’ll see this sheet first.

 

Next, please open the sheet of “question2”.
This is the most important one.

 


 

If you have family to support, you’re supposed to check next sheet.

 

When you finish checking all questions, please open this sheet.
You’ll see the document is completed.

 

Please print this sheet and submit to your employer.

(Notice)
If you got this Excel by your mobile phone, sometimes you couldn’t open
the sheet of Declaration form.
But, you’ll be able to send this Excel to your employer by e-mail.

 

I hope this helps you.
🙂

 


2017年7月22日 7:33 PM | カテゴリー: English, 給料と税金

About the Japanese Income Tax system.

Thank you for visiting my web-site.

Today, I talk about Japanese Income Tax.

( Please don’t mistake Income Tax from Inhabitant Tax.I’m talking about Income Tax.)

~~~~~~~~~~~~~~~~~~~~~~~~~~~

Even foreigners are subject to Income tax on income earned in Japan.

However, the amount of Income tax varies depending on the case.

 

(Example 1)For the case of individuals who do not live in Japan(Non Residents)

( When you click this picture, you can see the bigger one.)

 

For those who do not live in Japan,

only income earned domestically is subject to Japanese Income tax.

For income earned in countries other than Japan, there is no need to pay Japanese taxes.

 

(Example2) For those who live in Japan and who satisfy both of the following two conditions

Condition1.Currently live in Japan, but not a Japanese citizen.

Condition2.Have lived in Japan for less than 5 of the past 10 years.

 

In short this example applies to:

“Foreigners, who are not permanently residing in Japan.”

In this case, Japanese Income tax will be applied to income received in Japan

and income earned in Japan.

 

(Example 3) For those living in Japan, excluding those who are covered by example 2 (above.)

In this case, whether the income is earned in Japan or not,

Japanese Income taxes will be charged on all income earned.

 

However, in cases where income earned in a foreign country is subject to

both Japanese Income tax and foreign tax, there is a procedure to refund tax

that has been charged twice.

 

~~~~~~~~~~~~~~~~~~~~~~~~~~~

These are basic rules. It may be different from your case,in detail.

So, if you’d like to know about which is “your case”, you’re supposed to ask

Japanese Tax Office, or tax adviser.(just like me.)

🙂

 

Thank you,

 

Reiko Nagaoka


2016年12月12日 11:41 AM | カテゴリー: English